OAK jurnallaridan yig‘ilgan 104809 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
This scientific article emphasises the importance of the tourism industry in the economy of Uzbekistan, summarises current initiatives, current trends, economic indicators, and considers the problems of turning green…
Currently, the problem of having the necessary amount of water resources to fully meet agricultural needs and increase productivity remains the main obstacle to the expansion of cultivated areas. About 80% of the water…
This article is dedicated to the study of the organizational mechanism of the integrated methodology for evaluating efficiency of sustainable development, exemplified by the enterprises of the fuel and energy industry…
This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in…
This article is devoted to consideration of the prospects for the development of small business and private entrepreneurship in our country, the directions for reducing poverty based on the development of…
This article discusses the problems of Islamic finance and ways to solve them. In addition, the opinions of expert economists and foreign experience are considered, scientific, methodological, practical proposals and…
This article considers the basics of accounting in enterprises and organizations, the methods and principles of accounting, the scientific and theoretical views of foreign and local scientists in this regard, and the…
The resource dependency theory (RDT) is used to guide an empirical analysis of the higher education system in Uzbekistan. The regression models are applied to a panel dataset consisting of 62 Uzbek higher education…
This article outlines the essence of the concept of materiality in the digital economy. Based on international practice, proposals and recommendations for its application in the accounting and auditing system of our…
The article is devoted to the study of theoretical aspects of the formation of consumer behavior in the educational services market. The author reviews the basic concepts and theories underlying the understanding of the…
Digital technologies are constantly developing and entering various areas of our life. New innovations such as mobile applications, virtual reality, augmented reality and social networks offer new opportunities and…
With the rapid development of digital technologies, financial control has become a key area of application for innovation. financial control became the main area of application of innovations. This article explores the…
This article is aimed at studying the main theoretical approaches to managing the investment activities of large industrial associations. Investment management is a complex and multifaceted process that requires…
This article is devoted to the features of tourism infrastructure management, the features of using tourism enterprise management, tourism center management, public management, cooperative management, regional…
Currently one of the pressing issues today is the improvement of export-import operations and settlements based on international standards. A number of decisions, resolutions, and instructions of the Central Bank…
The food and beverages industry is changing environmental regulations, and handling the unique issues involved with organic production as it is major industrial and economic forces worldwide. Pakistan has potentially…
This article covers the opinions and conceptual approaches of scientists aimed at defining electronic money and its essence. Emergence and development stages of electronic money are studied. Different views of classical…
The article is devoted to the consideration of the role of taxes in the modernization of our country’s economy, the areas for enhancing efficiency of the tax system, the scientific and theoretical views of foreign and…
Ensuring sustainable economic growth in Uzbekistan by diversifying the structure of the economy and enhancing competitiveness, consistent implementation of market mechanisms in all sectors of the economy, reducing…
Selection of modern management personnel and assessment of leadership potential is one of the highest goals of our state, building a democratic state based on the rule of law, civil society, development and…
This article highlights the importance of accounting policies in the organization of accounting work and financial reporting in business entities. The article clarifies the goals set by the management of an economic…
This article covers the issues of organizing audit activities in the digital economy. It is also explained that there will be big changes in the theoretical issues of audit, its practice, method and auditing process in…
This article examines the improvement of the calculation of direct taxes, its socio-economic significance, theoretical-legal issues and the opinions of economists. The calculation of direct taxes was analyzed and…
In this article, as a result of studying the foreign experience of the development of the tax consulting institute, the issues of improving the legal basis of the activity of tax consultants in our country were studied…
The reforms being implemented today increase the responsibility of local governments for the timely financing of priority expenses and activities for the socio-economic development of regions, do not implement…
Due to government backing of the anti-financial crisis policy, state-owned enterprises successfully upheld their financial stability and navigated their way out of the crisis. We analyzed the crisis management abilities…
This article discusses the problems of making adjustments to the value added tax base, including when returning goods in whole or in part, when changing the terms of the transaction, when changing prices, when the buyer…
This article is devoted to the analysis of large-scale reforms inorganization of production activities at the enterprises of the silk industry, as well as the analysis of financial performance indicators.
The article discusses the issues of the current state and problems of the activities of JSC Uzbekistan from the point of view of the formation and efficient use of financial resources, the requirements for the need for…
Factors determining the well-being of the population are systematized in the article. Independent approaches have been developed in relation to the views of foreign scientists on tangible and intangible indicators that…
The article studies formation of banking services, their role in the financial services market are theoretically studied in the article. Independent approaches to the scientific views of foreign and domestic scientists…
This article describes the importance, necessity, essence and theoretical foundations of the development of private entrepreneurship based on public-private partnerships, as well as the scientific and theoretical…
This article analyzes the implementation of the goals set in the development strategy of New Uzbekistan for 2022-2026 and the "UZBEKISTAN-2030" strategy. At the same time, analyzes are given about increasing the income…
This article considers progress in the performance of the tasks specified in the Resolution No. 4611 of the President of the Republic of Uzbekistan dated February 24, 2020 "On additional measures for the transition to…
In this article, the auditing methods and procedures used in the internal audit of tangible assets in higher education institutions, in particular, the content of the inventory method used in this process, the…
This article analyzes the volume of secondary trading in government securities by year. The problems associated with the development of government securities in our country are also described. At the same time…
This article discusses the issues of effective use of financial instruments to reduce the share of the shadow economy in the country in recent years, as well as the implementation of measures to eliminate conditions and…
This article examines the efficiency indicators of receiving and processing state statistical reporting through the information system. The state of the processes for receiving and processing state statistical reporting…
The article analyzes the nature, tasks, functions and methods of strategic management accounting in economic entities. Scientific conclusions and proposals are given on the important aspects that determine the essence…
The article examines the issues of improving the performance of tax obligations through tax audits and draws conclusions at the end of the research.
This article covers large-scale reforms aimed at creating favorable conditions for conducting business activities in the country's tax spheres, and further strengthening the confidence of business circles. At the same…
The article considers the methodological problems in determining the tax base for individuals. Explores the complexities facing tax authorities by analyzing legal frameworks, income classification, deductions and…
The article examines foreign and domestic literature to show the role of dividend policy of commercial banks in increasing the level of capitalization of banks and examines the advantages of a regular dividend policy…
The article discusses theoretical approaches to clusters, their necessity, as well as their positive and negative aspects using methods of system analysis and deduction, and also expresses the author’s position.
This article justifies that the role of taxation, independent audit and internal control is important in improving the quality of financial reporting. Moreover, relevant conclusions have been developed at the end of the…
The article is aimed at improving the monitoring and evaluation system to increase the effectiveness of tax incentives. At the end of the research work, the author formulated conclusions and suggestions.
The article provides an in-depth study of best practices in the application of value added tax (VAT). Through an extensive literature review, case study analysis, and empirical evidence review, the research aims to…
Currently one of the important components and priority goals of the country's socio-economic policy management is the qualitative and effective socio-economic protection of the country's citizens. This article analyzes…
The article discusses the issues of increasing the socio-economic efficiency of the functioning of the dehkan market in the conditions of free economic management, taking into account the specific characteristics of the…
The purpose of this article is to study the experience of the development of the Islamic financial system in Turkey, in particular, the history of the development of Islamic finance (participation finance), the…